成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
【单选题】The following data is available for period 3.
What would be the profit for period 3 using marginal costing?
A. $330,000
B. $360,000
C. $390,000
D. Impossible to calculate without more information
【单选题】The overhead absorption rate for product X is $5 per labour hour. Each unit of X requires 2 labour hours. Inventories of product X last period were：
Compared with the marginal costing profit for the period, the absorption costing profit for product X will be which of the following?
A. $10,000 higher
B. $20,000 lower
C. $20,000 higher
D. $10,000 lower
